Legal Opinion
Odebrecht Construction, Inc. v. Louisiana Department of Revenue
Louisiana Court of Appeal
Decided September 18, 2015No. 2015 CA 0013PublishedCited by 3 opinions
1Opinion of the CourtPettigrew, J.
lain this case, Odebrecht Construction Company, Inc. (“Odebrecht”) sought a refund of sales and use taxes paid to the State of Louisiana, Department of Revenue (“the Department”), in connection with purchases of clay deposits used to construct hurricane protection levees under Odebrecht’s contract with the United States Army Corps of Engineers (“COE”). The Department denied the refund claim, and Odebrecht appealed to the Louisiana Board of Tax Appeals (“the Board”). The Board ruled in favor of Odébrecht, and the Department appealed the ruling to the trial court. From a judgment upholding the…
2Cases cited11 opinions
- Cleco Evangeline v. Louisiana Tax Com'nSupreme Court of Louisiana · 2002
- McLane Southern, Inc. v. BridgesSupreme Court of Louisiana · 2012
- International Paper, Inc. v. BridgesSupreme Court of Louisiana · 2008
- Harrah's Bossier City Investment Co., LLC v. BridgesSupreme Court of Louisiana · 2010
- Claiborne Sales Company v. Collector of RevenueSupreme Court of Louisiana · 1957
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3Cited by3 opinions
- Crowe v. Bio-Medical Application of Louisiana, LLCLouisiana Court of Appeal · 2016
- In re Willow Bend Ventures, L.L.C.United States Bankruptcy Court, E.D. Louisiana · 2018
- Willow Bend Ventures, LLC Versus Collector, St. John the Baptist Parish, Sales and Use Tax OfficeLouisiana Court of Appeal · 2019